Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China

Auf dem Weg zur Konvergenz auf internationaler Ebene?
Nomos, 1. Edition 2024, 402 Pages
The product is part of the series Steuerwissenschaftliche Schriften
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ISBN 978-3-7560-1171-1
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Description
Do general anti-avoidance rules around the world show, despite their different design, more similarities than it seems at first? In order to answer this question, the author examines the law of Hong Kong, Singapore and the People's Republic of China as a counterpart to Western legal systems and reviews them using a methodological approach developed by Christine Osterloh-Konrad in her work "Tax Avoidance". As a result, it is shown that Osterloh-Konrad's model is universally applicable to the various designs of general anti-avoidance provisions. At the same time, a comprehensive insight into the tax systems of various East-Asian jurisdictions is given.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-7560-1171-1
Subtitle Auf dem Weg zur Konvergenz auf internationaler Ebene?
Publication Date Jun 26, 2024
Year of Publication 2024
Publisher Nomos
Format Softcover
Language deutsch
Pages 402
Medium Book
Product Type Scientific literature
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